个人现金卫生支出不同数据来源对卫生总费用核算的影响——基于对佛山市、东莞市、顺德区的调查分析  

The Impact of Different Data Sources of OOP on Total Expenditures in the Health Accounting——Based on the Investigation and Analysis of Foshan City,Dongguan City and Shunde District

作　　者：周爱香[1] 刘丽辉[1] 钟敬堂[1] ZHOU Ai-xiang;LIU li-hui;ZHONG Jing-tang(School of Business and Law,Foshan University,Foshan 528000,China)

机构地区：[1]佛山科学技术学院经济管理与法学院,广东佛山528000

出　　处：《佛山科学技术学院学报（社会科学版）》2018年第2期42-49,共8页Journal of Foshan University(Social Science Edition)

基　　金：广东省哲学社会科学规划项目(GD16XYJ36)

摘　　要：用佛山市、东莞市、顺德区卫生系统中的患者自付费用代替人均医疗保健支出来核算个人现金卫生支出(OOP),与现有的核算方法相比,有如下结果:(1)18项卫生总费用核算结果中,12项卫生总费用增加,6项减少,且增减幅度最大超过20%;(2)个人现金卫生支出占卫生总费用的比重,比调整前平均增加了10%;(3)调整后,政府卫生支出占卫生总费用的比重降低了3%。这表明:仅仅用人均医疗保健支出核算卫生总费用,无法反应居民实际的卫生负担。新医改政策促使医疗卫生机构运作不断规范,各项数据逐渐健全和真实,用患者自付费用代替人均医疗保健支出来计算个人现金卫生支出,更有利于卫生总费用的核算工作、更能真实地反应居民的实际卫生负担。If we replace self-payment of patient with personal health expenditure in Foshan City,Dongguan City and Shunde District,we have some results:a.The total health cost of item 12/18 will increase,while 6/18 will be reduced;b.The proportion of OOP on TEH will be increased by 1 0%compared with the average before the adjustment.c.After the adjustment,the proportion of GHE on TEH has been reduced by 3%.This shows that accounting for total expenditure on health by personal health expenditure cannot reflect the actual health burden of residents.The new health care reform policy has made the operation of medical and health institutions standardized,and those data are gradually sound and true.Using self-payment of patient to account for OOP will reflect the real health burden of residents more truly than personal health expenditure.

关 键 词：个人现金卫生支出 医疗保健支出 患者自付费用 卫生总费用 

分 类 号：R197[医药卫生—卫生事业管理]